Oregon Corporations by vcp13468

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									                                        Detailed Tables
Two items noted in each table in this workbook can help explain their parameters:
    (1) the letter designation (e.g., Table A); and
    (2) the group of taxpayers (e.g., All 2007 returns).
There are 12 different types of primary tables (Tables A through L) and seven secondary tables (Tables D.1,
E.1, F.1, I.1, J.1, K.1, and L.1). Each secondary table provides additional detail for the corresponding primary
table.
Tables that have the same letter designation contain the same type of information, except for different groups
of taxpayers. For example, Table A is a summary of total income and tax, so there is a “Table A” for both full
year resident returns and part-year resident returns, as well as other groups of taxpayers. The list below shows
the categories used in each table.

    Table A:       Total AGI, deductions, credits, and net tax.
    Table B:       Average AGI, deductions, credits, and net tax.
    Table C:       Number of filers for each filing status, itemized returns, and form used.
    Table D:       Total for each component of income (e.g., wages) and federal adjustment.
    Table D.1:     Average amounts and number of claimants for each component of income (e.g., wages) and
                   federal adjustment.
    Table E:       Total for each federal adjustment (i.e., above-the-line deduction).
    Table E.1:     Average amounts and number of claimants for each federal adjustment (i.e., above-the-line
                   deduction).
    Table F:       Total for each Oregon addition and subtraction.
    Table F.1:     Average amounts and number of claimants for each Oregon addition and subtraction.
    Table G:       Number of filers who claimed the Oregon standard deduction and the additional deduction
                   for the elderly or blind.
    Table H:       Number of filers who itemized their federal and Oregon deductions, including the special
                   medical deduction for the elderly.
    Table I:       Total for each Oregon credit.
    Table I.1:     Average amounts and number of claimants for each Oregon credit.
    Table J:       Number of personal, severely disabled, and disabled child exemptions.
    Table J.1:     Number of personal exemption credits.
    Table K:       Total amounts of withholding, estimated payments, tax paid with returns, refunds, and
                   donations to charities.
    Table K.1:     Average amounts and number of returns with withholding, estimated payments, tax paid
                   with returns, refunds, and donations to charities.
    Table L:       Total amounts of federal taxes and credits.
    Table L.1:     Average amounts and number of returns with federal tax and credits.
meters:




 en secondary tables (Tables D.1,
etail for the corresponding primary

mation, except for different groups
 o there is a “Table A” for both full-
of taxpayers. The list below shows




and form used.
deral adjustment.
ponent of income (e.g., wages) and

duction).
ral adjustment (i.e., above-the-line



gon addition and subtraction.
ction and the additional deduction

deductions, including the special



gon credit.
d exemptions.


 aid with returns, refunds, and

 g, estimated payments, tax paid



 and credits.
             Quintile Groups for Selected Groups of
                   Full-Year Resident Returns
The following tables contain full-year resident returns with breakdowns by tax status (taxable or nontaxab
standard or itemized deductions, filing status (single, joint, head of household, or married filing separately
family size, and age.



                                Quintile Group                     AGI Range

                                   First 20%                    Less than $11,725

                                  Second 20%                    $11,725 - $25,157

                                  Middle 20%                    $25,157 - $44,224

                                  Fourth 20%                    $44,224 - $76,745

                                   Next 15%                     $76,745- $149,917

                                    Next 4%                    $149,917 - $352,236

                                    Top 1%                          $352,236 +
d Groups of
eturns
by tax status (taxable or nontaxable),
ehold, or married filing separately),




ange

$11,725

$25,157

$44,224

$76,745

$149,917

$352,236

236 +
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS)                                                            2007 Full-year standard deduction returns


AGI Category Distribution
                                                                           Oregon Adjustments
   AGI Level       Number of    Number of       Adjusted Gross                                                         Taxable
                                                                             Federal Tax      Other       Deductions                Gross Tax   Credits    Net Tax
    ($000)          Returns     Exemptions          Income       Additions                                             Income
                                                                             Subtraction   Subtractions

 Less than zero        8,139           10,561        -192,364       1,189            76          3,409        19,800          210          16        54         12
        0-5          116,339           88,234         309,074       1,087           915          6,487       232,680      115,854       5,867     3,756      2,977
       5-10          113,642          128,068         841,403         795         6,413         16,944       252,776      568,634      33,059    18,386     17,414
      10-15           96,752          148,109       1,206,808         647        22,931         35,828       231,484      919,817      60,977    28,365     36,399
      15-20           92,611          161,672       1,617,286         624        47,928         58,276       227,191    1,289,050      91,825    33,556     61,324
      20-25           79,816          148,216       1,790,091         683        75,194         57,204       197,618    1,463,598     109,966    31,028     80,929
      25-30           65,606          125,210       1,798,066         609        94,457         55,538       164,573    1,485,860     115,586    25,918     90,814
      30-35           51,918          101,624       1,681,443         583       102,422         51,920       132,894    1,395,646     111,063    19,710     91,765
      35-40           40,243           81,413       1,504,678         519       100,895         48,594       106,129    1,250,007     100,985    15,069     86,070
      40-45           30,210           63,012       1,279,937         650        94,201         45,526        82,309    1,058,854      86,438    11,453     75,057
      45-50           22,358           48,449       1,059,480         700        81,100         41,498        63,525      874,480      71,910     8,740     63,187
      50-60           30,746           69,791       1,678,539         960       126,477         79,463        93,091    1,381,261     114,511    12,309    102,214
      60-70           18,494           43,944       1,194,200         939        88,107         60,996        59,301      987,214      82,648     7,701     74,952
      70-80           11,082           26,851         826,706         959        56,928         48,126        36,969      686,039      57,917     4,716     53,201
      80-90            6,705           16,260         566,956         851        35,765         32,550        22,754      476,851      40,573     2,910     37,663
     90-100            3,822            9,150         361,780         474        20,624         19,640        12,954      309,015      26,475     1,677     24,798
    100-250            7,745           17,996       1,027,876       3,060        42,266         52,959        26,501      909,411      79,147     3,918     75,229
    250-500              619            1,398         201,776       1,253         3,363          5,594         2,102      191,947      17,063       479     16,584
      500 +              240              556         262,546       4,548         1,314          3,857           840      261,083      23,413       476     22,937



Quintile Distribution

   First 20%         159,427          132,621         315,954       2,553         1,774         13,576       327,547      236,937      12,487     7,826      6,062
  Second 20%         159,417          215,771       1,615,350       1,081        23,303         41,355       370,333    1,185,230      74,903    37,348     42,988
  Middle 20%         159,403          281,686       2,943,036       1,082        96,767        101,667       391,464    2,361,300     170,661    58,485    117,156
  Fourth 20%         159,420          307,262       4,636,324       1,694       258,580        143,005       403,047    3,836,992     301,033    61,905    241,419
   Next 15%          119,566          257,923       5,612,797       3,025       413,609        227,942       339,670    4,636,584     381,025    46,435    334,788
    Next 4%           31,884           76,869       2,464,700       2,911       163,859        137,996       106,145    2,060,370     174,437    13,643    160,797
    Top 1%             7,970           18,382       1,428,119       8,783        43,486         58,869        27,283    1,307,415     114,892     4,579    110,313



     Total           797,087      1,290,514        19,016,282     21,129      1,001,378        724,409     1,965,490   15,624,829   1,229,438   230,221   1,013,525

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS)                                                                                           2007 Full-year standard deduction returns


AGI Category Distribution

                                                                          Oregon Adjustments                                                                                    Tax as a
                                                                                                                                                                   Tax as a
   AGI Level       Number of    Number of    Adjusted Gross                                                           Taxable                                                  Percent of
                                                                            Federal Tax      Other       Deductions               Gross Tax   Credits   Net Tax   Percent of
    ($000)          Returns     Exemptions       Income       Additions                                               Income                                                    Taxable
                                                                            Subtraction   Subtractions                                                               AGI
                                                                                                                                                                                Income

 Less than zero        8,139           1.3         -23,635         146                9           419         2,433          26           2         7         2         0.0          5.8
        0-5          116,339           0.8           2,657           9                8            56         2,000         996          50        32        26         1.0          2.6
       5-10          113,642           1.1           7,404           7               56           149         2,224       5,004         291       162       153         2.1          3.1
      10-15           96,752           1.5          12,473           7              237           370         2,393       9,507         630       293       376         3.0          4.0
      15-20           92,611           1.7          17,463           7              518           629         2,453      13,919         992       362       662         3.8          4.8
      20-25           79,816           1.9          22,428           9              942           717         2,476      18,337       1,378       389     1,014         4.5          5.5
      25-30           65,606           1.9          27,407           9            1,440           847         2,509      22,648       1,762       395     1,384         5.1          6.1
      30-35           51,918           2.0          32,387          11            1,973         1,000         2,560      26,882       2,139       380     1,768         5.5          6.6
      35-40           40,243           2.0          37,390          13            2,507         1,208         2,637      31,062       2,509       375     2,139         5.7          6.9
      40-45           30,210           2.1          42,368          22            3,118         1,507         2,725      35,050       2,861       379     2,485         5.9          7.1
      45-50           22,358           2.2          47,387          31            3,627         1,856         2,841      39,113       3,216       391     2,826         6.0          7.2
      50-60           30,746           2.3          54,594          31            4,114         2,585         3,028      44,925       3,724       400     3,325         6.1          7.4
      60-70           18,494           2.4          64,572          51            4,764         3,298         3,207      53,380       4,469       416     4,053         6.3          7.6
      70-80           11,082           2.4          74,599          87            5,137         4,343         3,336      61,906       5,226       426     4,801         6.4          7.8
      80-90            6,705           2.4          84,557         127            5,334         4,855         3,394      71,119       6,051       434     5,617         6.6          7.9
     90-100            3,822           2.4          94,657         124            5,396         5,139         3,389      80,852       6,927       439     6,488         6.9          8.0
    100-250            7,745           2.3         132,715         395            5,457         6,838         3,422     117,419      10,219       506     9,713         7.3          8.3
    250-500              619           2.3         325,971       2,024            5,433         9,038         3,395     310,092      27,565       774    26,791         8.2          8.6
      500 +              240           2.3       1,093,942      18,951            5,475        16,071         3,500   1,087,845      97,553     1,982    95,571         8.7          8.8



Quintile Distribution

   First 20%         159,427           0.8          1,982           16               11            85         2,055      1,486           78        49        38         1.9          2.6
  Second 20%         159,417           1.4         10,133            7              146           259         2,323      7,435          470       234       270         2.7          3.6
  Middle 20%         159,403           1.8         18,463            7              607           638         2,456     14,813        1,071       367       735         4.0          5.0
  Fourth 20%         159,420           1.9         29,083           11            1,622           897         2,528     24,069        1,888       388     1,514         5.2          6.3
   Next 15%          119,566           2.2         46,943           25            3,459         1,906         2,841     38,779        3,187       388     2,800         6.0          7.2
    Next 4%           31,884           2.4         77,302           91            5,139         4,328         3,329     64,621        5,471       428     5,043         6.5          7.8
    Top 1%             7,970           2.3        179,187        1,102            5,456         7,386         3,423    164,042       14,416       575    13,841         7.7          8.4



    Total            797,087           1.6          23,857          27            1,256           909         2,466     19,602        1,542       289     1,272         5.3          6.5

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS)                                                        2007 Full-year itemized deductions returns


AGI Category Distribution
                                                                       Oregon Adjustments
  AGI Level      Number of    Number of     Adjusted Gross                                                         Taxable
                                                                         Federal Tax      Other       Deductions                Gross Tax   Credits   Net Tax
   ($000)         Returns     Exemptions        Income       Additions                                             Income
                                                                         Subtraction   Subtractions

Less than zero      11,067        22,429         -847,627     17,916            528         15,211       235,253        1,021          84       107          74
       0-5          10,601        16,953           27,474      1,304            145          3,179       125,613        1,114          61       162          18
      5-10          20,335        30,991          157,222      1,953            245          6,851       215,817       26,797       1,474     1,519         347
     10-15          29,093        48,154          366,305      3,007          2,487         18,024       328,904      101,327       6,067     4,297       2,529
     15-20          32,651        59,646          571,127      3,420          7,753         34,511       438,887      205,659      13,183     7,395       6,777
     20-25          32,447        63,092          730,670      3,576         16,152         57,078       398,430      307,669      20,834     9,396      12,338
     25-30          34,645        69,277          954,027      3,935         29,876         84,060       433,468      447,220      31,796    11,492      21,071
     30-35          36,965        76,469        1,201,928      3,729         45,930        104,689       481,243      613,974      45,320    13,331      32,589
     35-40          38,184        80,175        1,432,815      4,094         64,399        127,387       504,520      772,545      58,804    13,980      45,215
     40-45          39,232        84,444        1,667,626      4,306         83,678        148,466       523,500      937,827      72,942    14,945      58,225
     45-50          39,225        87,140        1,863,024      4,776        102,695        167,231       539,999    1,077,021      85,119    15,540      69,700
     50-60          77,802       181,294        4,276,110      9,835        254,339        384,159     1,136,084    2,546,149     204,557    32,202     172,420
     60-70          72,389       178,717        4,698,264     10,350        288,149        403,451     1,121,182    2,917,250     238,273    32,153     206,150
     70-80          63,549       163,779        4,757,135      9,603        284,976        400,483     1,052,494    3,043,443     251,603    29,824     221,784
     80-90          53,059       139,983        4,501,513      9,765        258,780        353,032       927,713    2,981,093     249,102    25,831     223,270
    90-100          43,212       116,904        4,097,156      9,486        221,522        289,995       796,820    2,804,128     236,422    22,032     214,391
   100-250         157,000       433,983       22,116,319     70,311        846,943      1,173,999     3,594,491   16,592,660   1,434,313    93,218   1,341,096
   250-500          19,822        56,091        6,646,204     44,893        108,300        190,249       756,227    5,638,994     500,062    17,046     483,017
     500 +           8,770        24,466       13,561,596    156,728         47,884        247,670     1,029,633   12,394,702   1,112,322    52,047   1,060,276



Quintile Distribution

  First 20%        164,008       296,816        1,757,487     34,516         50,325        201,040     2,090,674      993,037      66,437    32,039      38,303
 Second 20%        164,009       350,066        6,546,500     17,946        313,757        581,791     2,185,036    3,604,064     277,597    61,559     217,501
 Middle 20%        164,012       396,229       10,034,794     22,377        607,455        877,550     2,488,795    6,143,005     499,068    70,990     428,173
 Fourth 20%        164,009       435,403       14,337,548     31,967        803,681      1,083,801     2,913,219    9,597,226     804,282    80,947     723,338
  Next 15%         123,008       339,862       17,088,249     50,758        665,552        920,956     2,802,692   12,767,138   1,102,732    72,446   1,030,287
   Next 4%          32,802        92,800        9,744,003     60,842        179,245        303,141     1,160,758    8,165,017     722,509    27,526     694,983
   Top 1%            8,200        22,811       13,270,304    154,581         44,766        241,446       999,104   12,141,105   1,089,712    51,009   1,038,703



   Total           820,048      1,933,987      72,778,885    372,989      2,664,781      4,209,725    14,640,278   53,410,593   4,562,337   396,516   4,171,287

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS)                                                                                           2007 Full-year itemized deductions returns


AGI Category Distribution

                                                                         Oregon Adjustments                                                                                     Tax as a
                                                                                                                                                                   Tax as a
  AGI Level      Number of    Number of     Adjusted Gross                                                           Taxable                                                   Percent of
                                                                           Federal Tax      Other       Deductions               Gross Tax   Credits   Net Tax    Percent of
   ($000)         Returns     Exemptions        Income       Additions                                               Income                                                     Taxable
                                                                           Subtraction   Subtractions                                                                AGI
                                                                                                                                                                                Income

Less than zero      11,067            2.0         -76,591       1,619               48         1,374        21,257          92           8        10          7         0.0           7.3
       0-5          10,601            1.6           2,592         123               14           300        11,849         105           6        15          2         0.1           1.6
      5-10          20,335            1.5           7,732          96               12           337        10,613       1,318          73        75         17         0.2           1.3
     10-15          29,093            1.7          12,591         103               86           620        11,305       3,483         209       148         87         0.7           2.5
     15-20          32,651            1.8          17,492         105              238         1,057        13,442       6,299         404       227        208         1.2           3.3
     20-25          32,447            1.9          22,519         110              498         1,759        12,279       9,482         642       290        380         1.7           4.0
     25-30          34,645            2.0          27,537         114              862         2,426        12,512      12,909         918       332        608         2.2           4.7
     30-35          36,965            2.1          32,515         101            1,243         2,832        13,019      16,610       1,226       361        882         2.7           5.3
     35-40          38,184            2.1          37,524         107            1,687         3,336        13,213      20,232       1,540       366      1,184         3.2           5.9
     40-45          39,232            2.2          42,507         110            2,133         3,784        13,344      23,905       1,859       381      1,484         3.5           6.2
     45-50          39,225            2.2          47,496         122            2,618         4,263        13,767      27,458       2,170       396      1,777         3.7           6.5
     50-60          77,802            2.3          54,961         126            3,269         4,938        14,602      32,726       2,629       414      2,216         4.0           6.8
     60-70          72,389            2.5          64,903         143            3,981         5,573        15,488      40,300       3,292       444      2,848         4.4           7.1
     70-80          63,549            2.6          74,858         151            4,484         6,302        16,562      47,891       3,959       469      3,490         4.7           7.3
     80-90          53,059            2.6          84,840         184            4,877         6,654        17,485      56,185       4,695       487      4,208         5.0           7.5
    90-100          43,212            2.7          94,815         220            5,126         6,711        18,440      64,892       5,471       510      4,961         5.2           7.6
   100-250         157,000            2.8         140,868         448            5,395         7,478        22,895     105,686       9,136       594      8,542         6.1           8.1
   250-500          19,822            2.8         335,294       2,265            5,464         9,598        38,151     284,482      25,228       860     24,368         7.3           8.6
     500 +           8,770            2.8       1,546,362      17,871            5,460        28,241       117,404   1,413,307     126,833     5,935    120,898         7.8           8.6



Quintile Distribution

  First 20%        164,008            1.8          10,716         211              307         1,226        12,747       6,055         405       195        234         2.2           3.9
 Second 20%        164,009            2.1          39,916         109            1,913         3,547        13,323      21,975       1,693       375      1,326         3.3           6.0
 Middle 20%        164,012            2.4          61,183         136            3,704         5,351        15,175      37,455       3,043       433      2,611         4.3           7.0
 Fourth 20%        164,009            2.7          87,419         195            4,900         6,608        17,763      58,517       4,904       494      4,410         5.0           7.5
  Next 15%         123,008            2.8         138,920         413            5,411         7,487        22,785     103,791       8,965       589      8,376         6.0           8.1
   Next 4%          32,802            2.8         297,055       1,855            5,464         9,242        35,387     248,918      22,026       839     21,187         7.1           8.5
   Top 1%            8,200            2.8       1,618,330      18,851            5,459        29,445       121,842   1,480,623     132,892     6,221    126,671         7.8           8.6



   Total           820,048            2.4          88,750         455            3,250         5,134        17,853     65,131        5,564       484      5,087         5.7           7.8

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS)                                                                               2007 Full-year single returns


AGI Category Distribution
                                                                          Oregon Adjustments
  AGI Level      Number of    Number of        Adjusted Gross                                                         Taxable
                                                                            Federal Tax      Other       Deductions                  Gross Tax   Credits   Net Tax
   ($000)         Returns     Exemptions           Income       Additions                                             Income
                                                                            Subtraction   Subtractions

Less than zero       10,095            9,079        -287,156      3,845            123          4,623        77,332          403            32        20         28
       0-5          108,339           59,537         287,048      1,756            944          6,902       244,863      110,779         5,613     3,052      2,986
      5-10          102,400           78,989         756,147      1,828          6,460         18,234       290,065      487,495        28,967    11,899     17,490
     10-15           81,691           77,168       1,016,250      2,101         24,600         40,759       288,955      702,170        48,603    12,495     36,379
     15-20           72,415           73,777       1,261,797      2,336         52,737         61,934       319,284      908,441        68,391    12,260     56,308
     20-25           61,046           63,755       1,369,274      2,278         82,226         66,293       239,561    1,003,482        78,788    10,741     68,151
     25-30           52,324           54,546       1,435,332      2,286        105,878         71,595       232,696    1,043,989        83,976     9,317     74,723
     30-35           44,294           46,198       1,436,368      2,014        118,618         71,306       220,288    1,038,656        84,938     7,953     77,020
     35-40           37,022           38,644       1,385,669      2,230        121,820         73,329       218,346      984,646        81,462     6,698     74,792
     40-45           30,720           32,052       1,302,638      2,607        121,090         81,033       213,402      898,697        74,948     5,677     69,298
     45-50           24,920           26,074       1,181,634      2,957        112,938         86,162       201,287      791,752        66,453     4,712     61,744
     50-60           36,930           38,675       2,018,525      5,268        182,282        162,970       355,099    1,335,116       113,011     7,198    105,821
     60-70           24,080           25,223       1,555,844      4,590        125,778        123,193       273,693    1,044,294        89,289     5,014     84,275
     70-80           15,200           15,929       1,134,056      3,356         80,973         92,805       196,270      772,188        66,525     3,313     63,212
     80-90            9,811           10,322         830,351      3,544         52,645         66,189       138,511      579,195        50,207     2,274     47,933
    90-100            6,468            6,782         612,731      2,792         34,771         44,878       100,318      436,967        38,053     1,626     36,427
   100-250           18,628           19,549       2,598,236     17,568        101,259        169,408       373,295    1,976,208       174,180     5,975    168,204
   250-500            2,394            2,489         801,024      8,804         13,053         29,046        86,797      681,894        60,896     1,725     59,171
     500 +            1,074            1,123       1,440,309     27,465          5,880         31,547       141,788    1,288,560       115,762     7,891    107,872



Quintile Distribution

  First 20%         147,964        88,801            166,623      6,130          1,764         14,954       399,200      211,283        11,139     5,909      5,785
 Second 20%         147,988       129,376          1,508,480      3,186         27,366         51,080       477,853    1,020,971        67,103    20,471     47,194
 Middle 20%         147,963       152,392          2,929,301      5,164        151,718        141,729       616,545    2,127,959       163,911    25,488    138,734
 Fourth 20%         147,965       154,318          4,984,388      8,039        417,844        263,869       787,629    3,563,457       292,241    26,676    265,704
  Next 15%          110,979       116,211          6,376,091     17,243        545,220        498,975     1,107,765    4,275,677       363,281    22,114    341,182
   Next 4%           29,594        31,090          3,146,938     17,376        159,759        230,677       495,236    2,286,179       199,936     7,911    192,024
   Top 1%             7,398         7,723          3,024,256     42,488         40,405        100,921       327,622    2,599,408       232,483    11,272    221,211



    Total           739,851       679,911         22,136,078     99,626      1,344,077      1,302,206     4,211,849   16,084,933     1,330,094   119,841   1,211,835

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS)                                                                                            2007 Full-year single returns


AGI Category Distribution
                                                              Oregon Adjustments                                                                                  Tax as a
                                        Adjusted                                                                                                     Tax as a
  AGI Level      Number of Number of                                                                      Taxable      Gross                                     Percent of
                                         Gross                  Federal Tax      Other       Deductions                         Credits   Net Tax   Percent of
   ($000)         Returns Exemptions                Additions                                             Income        Tax                                       Taxable
                                        Income                  Subtraction   Subtractions                                                             AGI
                                                                                                                                                                  Income

Less than zero     10,095         0.9     -28,445       381             12            458        7,660           40         3        2          3          0.0          7.0
       0-5        108,339         0.5       2,650        16              9             64        2,260        1,023        52       28         28          1.0          2.7
      5-10        102,400         0.8       7,384        18             63            178        2,833        4,761       283      116        171          2.3          3.6
     10-15         81,691         0.9      12,440        26            301            499        3,537        8,595       595      153        445          3.6          5.2
     15-20         72,415         1.0      17,425        32            728            855        4,409       12,545       944      169        778          4.5          6.2
     20-25         61,046         1.0      22,430        37          1,347          1,086        3,924       16,438     1,291      176      1,116          5.0          6.8
     25-30         52,324         1.0      27,432        44          2,024          1,368        4,447       19,952     1,605      178      1,428          5.2          7.2
     30-35         44,294         1.0      32,428        46          2,678          1,610        4,973       23,449     1,918      180      1,739          5.4          7.4
     35-40         37,022         1.0      37,428        60          3,291          1,981        5,898       26,596     2,200      181      2,020          5.4          7.6
     40-45         30,720         1.0      42,404        85          3,942          2,638        6,947       29,255     2,440      185      2,256          5.3          7.7
     45-50         24,920         1.0      47,417       119          4,532          3,458        8,077       31,772     2,667      189      2,478          5.2          7.8
     50-60         36,930         1.0      54,658       143          4,936          4,413        9,616       36,153     3,060      195      2,865          5.2          7.9
     60-70         24,080         1.0      64,612       191          5,223          5,116       11,366       43,368     3,708      208      3,500          5.4          8.1
     70-80         15,200         1.0      74,609       221          5,327          6,106       12,913       50,802     4,377      218      4,159          5.6          8.2
     80-90          9,811         1.1      84,635       361          5,366          6,746       14,118       59,035     5,117      232      4,886          5.8          8.3
    90-100          6,468         1.0      94,733       432          5,376          6,938       15,510       67,558     5,883      252      5,632          5.9          8.3
   100-250         18,628         1.0     139,480       943          5,436          9,094       20,040      106,088     9,350      321      9,030          6.5          8.5
   250-500          2,394         1.0     334,597     3,678          5,452         12,133       36,256      284,835    25,437      721     24,716          7.4          8.7
     500 +          1,074         1.0   1,341,070    25,572          5,475         29,373      132,019    1,199,776   107,786    7,347    100,439          7.5          8.4



Quintile Distribution

  First 20%       147,964         0.6      1,126         41             12            101        2,698       1,428         75       40         39          3.5          2.7
 Second 20%       147,988         0.9     10,193         22            185            345        3,229       6,899        453      138        319          3.1          4.6
 Middle 20%       147,963         1.0     19,798         35          1,025            958        4,167      14,382      1,108      172        938          4.7          6.5
 Fourth 20%       147,965         1.0     33,686         54          2,824          1,783        5,323      24,083      1,975      180      1,796          5.3          7.5
  Next 15%        110,979         1.0     57,453        155          4,913          4,496        9,982      38,527      3,273      199      3,074          5.4          8.0
   Next 4%         29,594         1.1    106,337        587          5,398          7,795       16,734      77,251      6,756      267      6,489          6.1          8.4
   Top 1%           7,398         1.0    408,794      5,743          5,462         13,642       44,285     351,366     31,425    1,524     29,902          7.3          8.5



   Total          739,851         0.9     29,920        135          1,817          1,760        5,693      21,741      1,798      162      1,638          5.5          7.5

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS)                                                                            2007 Full-year joint returns


AGI Category Distribution
                                                                       Oregon Adjustments
   AGI Level     Number of     Number of    Adjusted Gross                                                         Taxable
                                                                         Federal Tax      Other       Deductions                Gross Tax   Credits   Net Tax
    ($000)        Returns      Exemptions       Income       Additions                                             Income
                                                                         Subtraction   Subtractions

Less than zero        7,761        21,188        -661,250     10,436            450         12,000       157,033          606          48       106          40
       0-5            9,446        24,325          23,222        493             89          1,907        80,073          736          38       218           1
      5-10           13,909        37,132         106,520        789             93          3,460       115,855       29,164       1,470     2,015           8
     10-15           20,918        59,071         264,582      1,332            150          9,495       185,370      110,847       6,174     6,659         644
     15-20           26,700        78,242         468,852      1,508            475         23,991       245,931      234,671      14,168    11,320       3,912
     20-25           27,599        84,734         621,270      1,690          3,913         39,270       255,608      349,722      22,965    13,551      10,045
     25-30           27,830        87,112         765,911      2,084          9,224         56,597       264,165      456,477      31,792    14,682      17,604
     30-35           29,075        91,752         944,508      2,029         16,800         74,107       299,722      582,208      42,146    15,987      26,619
     35-40           29,491        93,017       1,106,103      2,102         27,718         91,615       312,661      697,783      52,068    16,250      36,141
     40-45           29,637        93,350       1,259,712      2,133         40,019        100,867       318,903      813,129      62,100    16,494      45,815
     45-50           29,572        92,638       1,404,691      2,302         54,022        111,361       338,802      914,481      71,089    16,506      54,708
     50-60           61,323       188,253       3,374,470      5,038        166,199        281,341       765,089    2,190,187     173,634    32,980     140,717
     60-70           60,568       183,116       3,933,743      6,269        225,403        327,590       829,193    2,572,386     208,022    32,242     175,811
     70-80           55,654       166,135       4,168,217      6,884        243,792        345,221       839,188    2,756,832     226,339    29,657     196,688
     80-90           47,534       140,477       4,033,355      6,883        230,419        312,140       773,877    2,730,286     226,987    25,446     201,541
    90-100           38,921       115,614       3,690,442      6,896        199,293        259,776       681,481    2,561,012     215,082    21,384     193,698
   100-250          141,702       422,660      19,932,909     53,310        766,107      1,039,132     3,152,371   15,045,425   1,297,640    89,030   1,208,611
   250-500           17,532        53,923       5,871,182     36,125         96,135        163,376       652,082    4,997,409     442,763    15,397     427,366
     500 +            7,654        23,322      11,925,322    126,901         42,006        212,742       850,135   10,948,760     982,406    42,365     940,041



Quintile Distribution

  First 20%         136,567       399,444       1,661,720     18,458         15,419        151,877     1,327,648    1,226,710      79,827    49,859     34,153
 Second 20%         136,561       428,674       5,738,835     10,148        186,332        463,930     1,504,948    3,674,092     280,152    75,431    205,839
 Middle 20%         136,570       412,973       8,834,269     14,002        496,695        736,283     1,867,236    5,781,405     467,403    72,794    394,670
 Fourth 20%         136,564       405,347      12,443,881     22,412        680,008        898,662     2,332,233    8,572,664     717,593    74,565    643,029
  Next 15%          102,423       305,092      14,698,678     37,641        556,655        762,421     2,315,880   11,114,375     959,460    64,688    894,773
   Next 4%           27,313        83,829       8,359,357     48,748        149,722        249,967       959,939    7,050,642     623,648    23,830    599,818
   Top 1%             6,828        20,702      11,497,021    123,797         37,474        202,848       809,656   10,572,231     948,849    41,119    907,730



    Total           682,826     2,056,061      63,233,760    275,206      2,122,305      3,465,988    11,117,540   47,992,121   4,076,932   402,286   3,680,012

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS)                                                                                                     2007 Full-year joint returns


AGI Category Distribution
                                                                  Oregon Adjustments                                                                                   Tax as a
                                            Adjusted                                                                                                      Tax as a
  AGI Level      Number of Number of                                                                          Taxable      Gross                                      Percent of
                                             Gross                  Federal Tax      Other       Deductions                         Credits    Net Tax   Percent of
   ($000)         Returns Exemptions                    Additions                                             Income        Tax                                        Taxable
                                            Income                  Subtraction   Subtractions                                                              AGI
                                                                                                                                                                       Balance

Less than zero      7,761             2.7     -85,202     1,345             58          1,546       20,234           78         6       14           5          0.0          6.7
      0-5           9,446             2.6       2,458        52              9            202        8,477           78         4       23           0          0.0          0.1
     5-10          13,909             2.7       7,658        57              7            249        8,330        2,097       106      145           1          0.0          0.0
    10-15          20,918             2.8      12,649        64              7            454        8,862        5,299       295      318          31          0.2          0.6
    15-20          26,700             2.9      17,560        57             18            899        9,211        8,789       531      424         147          0.8          1.7
    20-25          27,599             3.1      22,511        61            142          1,423        9,262       12,672       832      491         364          1.6          2.9
    25-30          27,830             3.1      27,521        75            331          2,034        9,492       16,402     1,142      528         633          2.3          3.9
    30-35          29,075             3.2      32,485        70            578          2,549       10,309       20,024     1,450      550         916          2.8          4.6
    35-40          29,491             3.2      37,507        71            940          3,107       10,602       23,661     1,766      551       1,226          3.3          5.2
    40-45          29,637             3.1      42,505        72          1,350          3,403       10,760       27,436     2,095      557       1,546          3.6          5.6
    45-50          29,572             3.1      47,501        78          1,827          3,766       11,457       30,924     2,404      558       1,850          3.9          6.0
    50-60          61,323             3.1      55,028        82          2,710          4,588       12,476       35,716     2,832      538       2,295          4.2          6.4
    60-70          60,568             3.0      64,948       104          3,722          5,409       13,690       42,471     3,435      532       2,903          4.5          6.8
    70-80          55,654             3.0      74,895       124          4,381          6,203       15,079       49,535     4,067      533       3,534          4.7          7.1
    80-90          47,534             3.0      84,852       145          4,848          6,567       16,281       57,439     4,775      535       4,240          5.0          7.4
   90-100          38,921             3.0      94,819       177          5,121          6,675       17,509       65,800     5,526      549       4,977          5.2          7.6
   100-250        141,702             3.0     140,668       376          5,407          7,333       22,247      106,177     9,158      628       8,529          6.1          8.0
   250-500         17,532             3.1     334,884     2,061          5,483          9,319       37,194      285,045    25,255      878      24,376          7.3          8.6
    500 +           7,654             3.0   1,558,051    16,580          5,488         27,795      111,071    1,430,463   128,352    5,535     122,817          7.9          8.6



Quintile Distribution

  First 20%       136,567             2.9      12,168       135            113          1,112        9,722        8,983       585      365         250          2.1          2.8
 Second 20%       136,561             3.1      42,024        74          1,365          3,397       11,020       26,904     2,052      552       1,507          3.6          5.6
 Middle 20%       136,570             3.0      64,687       103          3,637          5,391       13,672       42,333     3,422      533       2,890          4.5          6.8
 Fourth 20%       136,564             3.0      91,121       164          4,979          6,581       17,078       62,774     5,255      546       4,709          5.2          7.5
  Next 15%        102,423             3.0     143,510       368          5,435          7,444       22,611      108,514     9,368      632       8,736          6.1          8.1
   Next 4%         27,313             3.1     306,058     1,785          5,482          9,152       35,146      258,142    22,833      873      21,961          7.2          8.5
   Top 1%           6,828             3.0   1,683,805    18,131          5,488         29,708      118,579    1,548,364   138,964    6,022     132,942          7.9          8.6



   Total          682,826             3.0     92,606        403          3,108          5,076       16,282      70,285      5,971      589       5,389          5.8          7.7

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS)                                                           2007 Full-year head-of-household returns


AGI Category Distribution
                                                                          Oregon Adjustments
  AGI Level      Number of    Number of        Adjusted Gross                                                         Taxable
                                                                            Federal Tax      Other       Deductions               Gross Tax   Credits   Net Tax
   ($000)         Returns     Exemptions           Income       Additions                                             Income
                                                                            Subtraction   Subtractions

Less than zero          904            2,162        -33,716          221            12            680        11,942         22           1         34         0
       0-5            7,697           19,578         22,642          122            20            469        28,189      4,162         211        585         3
      5-10           15,746           40,603        121,483           84            38          1,007        56,761     69,827       3,560      5,689        24
     10-15           21,290           57,509        267,897          156           148          2,155        79,351    191,394      11,102     13,129     1,110
     15-20           23,830           66,081        417,217          112           987          4,420        92,193    322,711      20,276     16,861     6,212
     20-25           21,298           59,580        477,929          212         2,538          5,989        91,357    380,153      26,077     15,607    12,624
     25-30           17,839           49,623        488,932           92         5,420          8,032        89,508    388,742      28,098     12,877    16,563
     30-35           13,639           37,395        441,697          220         9,275          8,000        82,428    346,085      25,823      8,639    17,699
     35-40           10,198           27,372        381,501          180        12,092          7,813        68,023    294,055      22,451      5,673    16,972
     40-45            7,689           19,994        326,113          149        13,583          8,807        60,759    243,583      18,896      3,877    15,083
     45-50            5,993           15,227        284,221          161        14,222          8,529        53,642    208,131      16,363      2,788    13,586
     50-60            8,714           21,766        475,213          331        28,332         14,419        91,569    341,561      27,293      3,916    23,383
     60-70            5,265           12,933        340,190          346        22,453         10,445        65,072    242,843      19,766      2,348    17,422
     70-80            3,170            7,684        236,278          193        15,445          7,578        45,271    168,324      13,891      1,406    12,485
     80-90            1,985            4,827        168,057          145        10,246          5,066        31,235    121,890      10,181        895     9,286
    90-100            1,360            3,247        128,707          187         7,269          3,535        23,186     95,065       8,014        610     7,404
   100-250            3,566            8,565        493,760        1,803        19,401         12,943        76,793    386,717      33,384      1,891    31,493
   250-500              388              915        130,606          780         2,117          2,145        13,604    113,513      10,061        328     9,733
     500 +              190              455        284,468        3,390         1,040          4,038        17,902    265,022      23,776        656    23,120



Quintile Distribution

  First 20%          34,151           88,542         220,597         466           121          3,152       133,339     149,567      8,013     11,935       209
 Second 20%          34,152           94,088         551,788         220         1,003          5,306       130,483     420,274     25,935     23,520     6,658
 Middle 20%          34,154           95,432         811,364         271         5,567         11,391       153,632     645,358     45,002     24,958    23,275
 Fourth 20%          34,153           92,711       1,173,873         516        30,679         23,051       214,538     910,970     68,620     20,839    48,914
  Next 15%           25,613           64,193       1,408,307       1,037        81,945         42,650       268,302   1,017,452     81,437     11,696    69,788
   Next 4%            6,831           16,471         665,571       1,196        35,986         19,217       118,461     493,658     41,711      3,143    38,569
   Top 1%             1,707            4,079         621,695       5,179         9,338         11,301        60,032     546,522     48,507      1,718    46,790



    Total           170,761       455,516          5,453,195       8,885       164,639        116,069     1,078,786   4,183,802    319,225     97,809   234,202

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS)                                                                                 2007 Full-year head-of-household returns


AGI Category Distribution
                                                                  Oregon Adjustments                                                                                   Tax as a
                                            Adjusted                                                                                                      Tax as a
  AGI Level      Number of Number of                                                                          Taxable       Gross                                     Percent of
                                             Gross                  Federal Tax      Other       Deductions                          Credits   Net Tax   Percent of
   ($000)         Returns Exemptions                    Additions                                             Income         Tax                                       Taxable
                                            Income                  Subtraction   Subtractions                                                              AGI
                                                                                                                                                                       Balance

Less than zero       904              2.4     -37,296       245             14            752       13,210           25          2       37          0          0.0          0.8
      0-5          7,697              2.5       2,942        16              3             61        3,662          541         27       76          0          0.0          0.1
     5-10         15,746              2.6       7,715         5              2             64        3,605        4,435        226      361          2          0.0          0.0
    10-15         21,290              2.7      12,583         7              7            101        3,727        8,990        522      617         52          0.4          0.6
    15-20         23,830              2.8      17,508         5             41            186        3,869       13,542        851      708        261          1.5          1.9
    20-25         21,298              2.8      22,440        10            119            281        4,289       17,849      1,224      733        593          2.6          3.3
    25-30         17,839              2.8      27,408         5            304            450        5,018       21,792      1,575      722        929          3.4          4.3
    30-35         13,639              2.7      32,385        16            680            587        6,044       25,375      1,893      633      1,298          4.0          5.1
    35-40         10,198              2.7      37,409        18          1,186            766        6,670       28,835      2,202      556      1,664          4.4          5.8
    40-45          7,689              2.6      42,413        19          1,767          1,145        7,902       31,680      2,458      504      1,962          4.6          6.2
    45-50          5,993              2.5      47,425        27          2,373          1,423        8,951       34,729      2,730      465      2,267          4.8          6.5
    50-60          8,714              2.5      54,534        38          3,251          1,655       10,508       39,197      3,132      449      2,683          4.9          6.8
    60-70          5,265              2.5      64,613        66          4,265          1,984       12,359       46,124      3,754      446      3,309          5.1          7.2
    70-80          3,170              2.4      74,536        61          4,872          2,391       14,281       53,099      4,382      444      3,939          5.3          7.4
    80-90          1,985              2.4      84,663        73          5,162          2,552       15,736       61,405      5,129      451      4,678          5.5          7.6
   90-100          1,360              2.4      94,637       138          5,345          2,599       17,048       69,901      5,893      448      5,444          5.8          7.8
   100-250         3,566              2.4     138,463       506          5,441          3,630       21,535      108,446      9,362      530      8,832          6.4          8.1
   250-500           388              2.4     336,615     2,010          5,457          5,530       35,063      292,559     25,930      844     25,086          7.5          8.6
    500 +            190              2.4   1,497,199    17,842          5,471         21,254       94,220    1,394,853    125,139    3,455    121,684          8.1          8.7



Quintile Distribution

  First 20%       34,151              2.6      6,459         14              4             92        3,904       4,380         235      350          6          0.1          0.1
 Second 20%       34,152              2.8     16,157          6             29            155        3,821      12,306         759      689        195          1.2          1.6
 Middle 20%       34,154              2.8     23,756          8            163            334        4,498      18,896       1,318      731        682          2.9          3.6
 Fourth 20%       34,153              2.7     34,371         15            898            675        6,282      26,673       2,009      610      1,432          4.2          5.4
  Next 15%        25,613              2.5     54,984         41          3,199          1,665       10,475      39,724       3,180      457      2,725          5.0          6.9
   Next 4%         6,831              2.4     97,434        175          5,268          2,813       17,342      72,267       6,106      460      5,646          5.8          7.8
   Top 1%          1,707              2.4    364,203      3,034          5,470          6,620       35,168     320,165      28,417    1,006     27,410          7.5          8.6



   Total         170,761              2.7     31,935         52            964           680          6,318     24,501       1,869      573      1,372          4.3          5.6

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS)                                                         2007 Full-year married-filing-separately returns


AGI Category Distribution
                                                                            Oregon Adjustments
   AGI Level      Number of      Number of     Adjusted Gross                                                           Taxable
                                                                             Federal Tax       Other       Deductions              Gross Tax   Credits    Net Tax
    ($000)         Returns       Exemptions        Income       Additions                                               Income
                                                                             Subtraction    Subtractions

 Less than zero           430            519        -57,452        4,602              19          1,311         8,455        200          18          0         17
        0-5             1,403          1,584          3,517           20               7            382         4,805      1,285          65         61          4
       5-10             1,864          2,182         14,029           45              66          1,085         5,466      8,788         528        290        239
      10-15             1,881          2,336         23,567           64             520          1,434         6,302     16,309       1,142        349        794
      15-20             2,243          3,008         39,237           60           1,481          2,376         8,042     28,178       2,130        475      1,656
      20-25             2,255          3,058         50,803           80           2,657          2,661         9,132     36,896       2,902        490      2,413
      25-30             2,202          3,037         60,388           82           3,802          3,259        11,166     42,962       3,454        497      2,960
      30-35             1,820          2,593         59,030           47           3,640          3,012        11,195     41,581       3,396        429      2,968
      35-40             1,667          2,418         62,381           93           3,627          3,112        11,114     44,863       3,717        403      3,315
      40-45             1,349          1,940         57,112           65           3,134          3,105        12,153     40,102       3,349        330      3,019
      45-50             1,065          1,561         50,400           56           2,558          2,464         9,376     36,246       3,056        259      2,797
      50-60             1,520          2,222         83,112          155           3,863          4,611        16,431     58,608       4,979        388      4,591
      60-70               920          1,260         59,462           78           2,438          2,939        11,790     42,907       3,680        226      3,454
      70-80               557            751         41,565          123           1,492          2,664         7,784     29,882       2,581        143      2,437
      80-90               400            526         33,819           41           1,076          1,999         6,277     24,599       2,135        110      2,025
     90-100               265            349         25,160           50             714          1,333         4,350     18,818       1,641         76      1,565
    100-250               794          1,054        111,287          644           2,156          5,116        17,078     87,773       7,742        211      7,531
    250-500               123            150         43,672          437             336          1,263         5,790     36,722       3,281         74      3,206
      500 +                85            104        167,886        3,372             234          3,107        20,372    147,545      13,262      1,534     11,728



Quintile Distribution

  First 20%             4,569          5,339        -30,112        4,707             256          3,446        21,451     16,849       1,055        505        550
 Second 20%             4,568          6,079         81,303          145           3,238          4,610        16,758     58,526       4,440        957      3,485
 Middle 20%             4,569          6,339        128,433          123           7,893          6,717        23,587     91,517       7,378      1,035      6,347
 Fourth 20%             4,569          6,621        188,217          241          10,362          9,609        36,305    134,036      11,182      1,111     10,073
  Next 15%              3,426          4,786        224,673          417           8,963         12,608        43,521    161,002      13,820        881     12,939
   Next 4%                914          1,208        120,024          672           2,482          5,790        18,648     93,968       8,276        248      8,029
   Top 1%                 228            280        216,438        3,809             624          4,453        26,805    188,367      16,908      1,611     15,296



    Total              22,843         30,652        928,976      10,115           33,818         47,234       187,075    744,264      63,059      6,348     56,719

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS)                                                                   2007 Full-year married-filing-separately returns


AGI Category Distribution
                                                              Oregon Adjustments                                                                                  Tax as a
                                        Adjusted                                                                                                     Tax as a
  AGI Level      Number of Number of                                                                      Taxable      Gross                                     Percent of
                                         Gross                  Federal Tax      Other       Deductions                         Credits   Net Tax   Percent of
   ($000)         Returns Exemptions                Additions                                             Income        Tax                                       Taxable
                                        Income                  Subtraction   Subtractions                                                             AGI
                                                                                                                                                                  Balance

Less than zero        430         1.2    -133,608    10,702             45          3,048       19,664          465        41        1         40          0.0          8.6
      0-5           1,403         1.1       2,507        15              5            273        3,425          916        47       44          3          0.1          0.3
     5-10           1,864         1.2       7,526        24             36            582        2,933        4,715       284      156        128          1.7          2.7
    10-15           1,881         1.2      12,529        34            276            762        3,350        8,671       607      186        422          3.4          4.9
    15-20           2,243         1.3      17,493        27            660          1,059        3,585       12,563       950      212        738          4.2          5.9
    20-25           2,255         1.4      22,529        35          1,178          1,180        4,050       16,362     1,287      217      1,070          4.7          6.5
    25-30           2,202         1.4      27,424        37          1,727          1,480        5,071       19,511     1,569      226      1,344          4.9          6.9
    30-35           1,820         1.4      32,434        26          2,000          1,655        6,151       22,847     1,866      236      1,631          5.0          7.1
    35-40           1,667         1.5      37,421        56          2,176          1,867        6,667       26,913     2,230      242      1,989          5.3          7.4
    40-45           1,349         1.4      42,337        48          2,323          2,302        9,009       29,727     2,482      245      2,238          5.3          7.5
    45-50           1,065         1.5      47,324        52          2,402          2,314        8,804       34,034     2,869      243      2,626          5.5          7.7
    50-60           1,520         1.5      54,679       102          2,542          3,034       10,810       38,558     3,275      255      3,020          5.5          7.8
    60-70             920         1.4      64,632        85          2,650          3,195       12,815       46,638     4,001      246      3,755          5.8          8.1
    70-80             557         1.3      74,624       221          2,679          4,784       13,975       53,648     4,633      258      4,376          5.9          8.2
    80-90             400         1.3      84,547       104          2,691          4,997       15,691       61,496     5,338      276      5,062          6.0          8.2
   90-100             265         1.3      94,944       189          2,694          5,029       16,414       71,012     6,193      287      5,906          6.2          8.3
   100-250            794         1.3     140,160       811          2,715          6,443       21,508      110,546     9,751      266      9,485          6.8          8.6
   250-500            123         1.2     355,054     3,551          2,728         10,267       47,070      298,549    26,671      605     26,066          7.3          8.7
    500 +              85         1.2   1,975,127    39,670          2,750         36,552      239,669    1,735,826   156,024   18,045    137,979          7.0          7.9



Quintile Distribution

  First 20%         4,569         1.2     -6,591      1,030             56            754        4,695       3,688        231      111        121         -1.8          3.3
 Second 20%         4,568         1.3     17,798         32            709          1,009        3,669      12,812        972      210        763          4.3          6.0
 Middle 20%         4,569         1.4     28,110         27          1,728          1,470        5,163      20,030      1,615      227      1,389          4.9          6.9
 Fourth 20%         4,569         1.4     41,194         53          2,268          2,103        7,946      29,336      2,447      243      2,205          5.4          7.5
  Next 15%          3,426         1.4     65,579        122          2,616          3,680       12,703      46,994      4,034      257      3,777          5.8          8.0
   Next 4%            914         1.3    131,317        735          2,716          6,335       20,402     102,810      9,055      271      8,784          6.7          8.5
   Top 1%             228         1.2    949,290     16,708          2,738         19,530      117,566     826,169     74,156    7,068     67,089          7.1          8.1



   Total           22,843         1.3     40,668        443          1,481          2,068         8,190     32,582      2,761      278      2,483          6.1          7.6

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS)                                                                           All 2007 Electronic returns


AGI Category Distribution
                                                                      Oregon Adjustments
  AGI Level      Number of    Number of    Adjusted Gross                                                         Taxable
                                                                        Federal Tax      Other       Deductions                Gross Tax   Credits   Net Tax
   ($000)         Returns     Exemptions       Income       Additions                                             Income
                                                                        Subtraction   Subtractions

Less than zero      15,791        29,408        -602,573     13,047            369         10,731       137,605          824          65       114         57
       0-5          90,415       114,543         227,948      3,258          2,190         11,670       207,588       97,219       5,225     3,308      2,694
      5-10          92,850       134,262         692,513      1,771          7,156         20,332       308,100      419,573      24,605    15,059     12,330
     10-15          87,787       151,603       1,097,027      2,117         19,516         42,341       375,864      717,497      46,978    24,616     26,337
     15-20          85,879       162,231       1,500,233      2,483         38,208         67,009       439,699    1,026,452      71,626    30,159     45,015
     20-25          76,529       152,384       1,717,559      2,428         59,825         80,439       406,619    1,205,237      88,456    29,446     61,537
     25-30          68,142       139,933       1,870,869      2,586         79,733         93,747       412,132    1,312,953      99,544    27,141     74,053
     30-35          59,462       126,534       1,929,028      2,912         92,882        104,284       430,362    1,336,627     103,460    23,383     80,890
     35-40          52,206       113,704       1,955,713      2,897        103,802        111,578       427,387    1,339,079     105,328    20,299     85,481
     40-45          46,678       103,760       1,981,256      3,190        113,511        120,187       423,986    1,339,692     106,629    18,339     88,519
     45-50          41,986        96,605       1,992,994      3,219        119,111        130,433       428,335    1,331,933     106,937    17,080     89,978
     50-60          73,476       176,418       4,030,084      6,202        246,876        281,712       870,708    2,662,503     216,029    30,782    185,297
     60-70          61,264       155,177       3,972,099      6,896        244,496        278,985       823,064    2,645,256     217,348    27,447    189,923
     70-80          49,976       131,454       3,738,479      6,077        222,810        265,493       755,235    2,509,757     208,297    23,595    184,702
     80-90          39,902       107,325       3,382,742      6,446        192,639        227,546       657,097    2,317,036     194,060    19,601    174,459
    90-100          31,471        86,658       2,983,536      5,983        159,788        184,021       559,656    2,089,538     176,458    16,159    160,299
   100-250         105,520       296,515      14,736,586     40,947        564,880        696,874     2,364,259   11,167,068     965,382    64,322    901,062
   250-500          12,026        34,494       4,009,932     24,463         64,813        100,449       432,677    3,437,452     304,821    10,801    294,019
     500 +           4,522        12,866       5,092,040     49,076         24,214         86,136       375,833    4,656,052     417,299    20,374    396,926



Quintile Distribution

  First 20%        219,169       311,116         530,440     18,507         12,771         50,449       733,321      653,574      38,428    23,279     19,661
 Second 20%        219,186       410,975       3,834,005      6,174        104,467        169,241     1,079,942    2,625,027     184,508    75,050    118,317
 Middle 20%        219,175       465,151       7,204,338     10,696        353,510        393,929     1,582,763    4,977,622     385,978    86,293    303,095
 Fourth 20%        219,174       532,493      12,547,222     20,425        762,609        863,544     2,650,764    8,352,342     680,499    93,886    586,886
  Next 15%         164,384       450,427      16,221,192     33,172        827,401        968,551     2,981,550   11,495,342     974,152    85,203    888,951
   Next 4%          43,836       124,264       8,416,531     31,472        237,135        326,788     1,180,869    6,713,689     587,678    31,998    555,679
   Top 1%           10,958        31,448       7,554,334     65,553         58,924        141,466       626,996    6,794,152     607,303    26,315    580,988



   Total         1,095,882     2,325,874      56,308,062    185,999      2,356,818      2,913,968    10,836,205   41,611,747   3,458,546   422,024   3,053,577

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS)                                                                                                    All 2007 Electronic returns


AGI Category Distribution
                                                                  Oregon Adjustments                                                                                 Tax as a
                                            Adjusted                                                                                                    Tax as a
  AGI Level      Number of   Number of                                                                        Taxable     Gross                                     Percent of
                                             Gross                  Federal Tax      Other       Deductions                        Credits   Net Tax   Percent of
   ($000)         Returns    Exemptions                 Additions                                             Income       Tax                                       Taxable
                                            Income                  Subtraction   Subtractions                                                            AGI
                                                                                                                                                                     Balance

Less than zero      15,791            1.9     -38,159       826             23            680        8,714           52        4        7          4          0.0          6.9
      0-5           90,415            1.3       2,521        36             24            129        2,296        1,075       58       37         30          1.2          2.8
     5-10           92,850            1.4       7,458        19             77            219        3,318        4,519      265      162        133          1.8          2.9
    10-15           87,787            1.7      12,497        24            222            482        4,282        8,173      535      280        300          2.4          3.7
    15-20           85,879            1.9      17,469        29            445            780        5,120       11,952      834      351        524          3.0          4.4
    20-25           76,529            2.0      22,443        32            782          1,051        5,313       15,749    1,156      385        804          3.6          5.1
    25-30           68,142            2.1      27,455        38          1,170          1,376        6,048       19,268    1,461      398      1,087          4.0          5.6
    30-35           59,462            2.1      32,441        49          1,562          1,754        7,238       22,479    1,740      393      1,360          4.2          6.1
    35-40           52,206            2.2      37,462        56          1,988          2,137        8,187       25,650    2,018      389      1,637          4.4          6.4
    40-45           46,678            2.2      42,445        68          2,432          2,575        9,083       28,701    2,284      393      1,896          4.5          6.6
    45-50           41,986            2.3      47,468        77          2,837          3,107       10,202       31,723    2,547      407      2,143          4.5          6.8
    50-60           73,476            2.4      54,849        84          3,360          3,834       11,850       36,236    2,940      419      2,522          4.6          7.0
    60-70           61,264            2.5      64,836       113          3,991          4,554       13,435       43,178    3,548      448      3,100          4.8          7.2
    70-80           49,976            2.6      74,806       122          4,458          5,312       15,112       50,219    4,168      472      3,696          4.9          7.4
    80-90           39,902            2.7      84,776       162          4,828          5,703       16,468       58,068    4,863      491      4,372          5.2          7.5
   90-100           31,471            2.8      94,803       190          5,077          5,847       17,783       66,396    5,607      514      5,094          5.4          7.7
   100-250         105,520            2.8     139,657       388          5,353          6,604       22,406      105,829    9,149      610      8,539          6.1          8.1
   250-500          12,026            2.9     333,439     2,034          5,389          8,353       35,979      285,835   25,347      898     24,449          7.3          8.6
    500 +            4,522            2.8   1,126,059    10,853          5,355         19,048       83,112    1,029,644   92,282    4,505     87,777          7.8          8.5



Quintile Distribution

  First 20%        219,169            1.4      2,420         84             58            230        3,346       2,982       175      106         90          3.7          3.0
 Second 20%        219,186            1.9     17,492         28            477            772        4,927      11,976       842      342        540          3.1          4.5
 Middle 20%        219,175            2.1     32,870         49          1,613          1,797        7,222      22,711     1,761      394      1,383          4.2          6.1
 Fourth 20%        219,174            2.4     57,248         93          3,480          3,940       12,094      38,108     3,105      428      2,678          4.7          7.0
  Next 15%         164,384            2.7     98,679        202          5,033          5,892       18,138      69,930     5,926      518      5,408          5.5          7.7
   Next 4%          43,836            2.8    192,000        718          5,410          7,455       26,938     153,155    13,406      730     12,676          6.6          8.3
   Top 1%           10,958            2.9    689,390      5,982          5,377         12,910       57,218     620,018    55,421    2,402     53,020          7.7          8.6



   Total         1,095,882            2.1     51,382        170          2,151          2,659         9,888     37,971     3,156      385      2,786          5.4          7.3

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS)                                                                                 All 2007 Paper returns


AGI Category Distribution
                                                                      Oregon Adjustments
  AGI Level      Number of    Number of    Adjusted Gross                                                         Taxable
                                                                        Federal Tax      Other       Deductions                Gross Tax   Credits   Net Tax
   ($000)         Returns     Exemptions       Income       Additions                                             Income
                                                                        Subtraction   Subtractions

Less than zero      12,605        23,809        -830,242     82,863            252        908,097       117,665        1,565         133       127         57
       0-5          92,654        89,107         218,623      3,678          1,987         27,271       196,197       95,255       5,082     2,262      3,153
      5-10          70,521        78,049         520,464      1,801          6,627         11,442       213,721      330,929      19,681     8,024     12,244
     10-15          57,666        82,717         718,395      2,107         15,842         20,449       233,774      483,591      32,458    11,355     21,890
     15-20          54,120        89,627         944,556      2,228         29,117         36,200       276,117      659,041      47,110    13,902     33,827
     20-25          47,940        85,497       1,076,750      2,178         45,067         45,371       239,562      769,477      57,521    14,004     43,964
     25-30          42,228        77,287       1,158,905      2,393         59,259         55,016       235,498      827,129      63,722    13,030     51,000
     30-35          38,287        72,366       1,241,966      1,841         71,033         61,286       256,803      887,056      69,648    12,286     57,589
     35-40          33,889        66,359       1,268,983      2,049         77,602         72,507       235,092      896,584      71,343    11,174     60,285
     40-45          29,531        60,214       1,253,496      2,103         80,617         81,622       234,419      869,664      69,805    10,306     59,575
     45-50          25,420        53,756       1,205,761      2,595         80,063         84,522       225,345      825,133      66,725     9,281     57,462
     50-60          44,299        98,971       2,429,764      5,337        161,423        195,189       450,323    1,640,654     133,829    17,217    116,642
     60-70          36,444        86,240       2,362,358      5,392        154,191        196,430       434,917    1,592,174     131,234    15,366    115,881
     70-80          29,587        72,908       2,213,508      4,879        136,811        191,800       397,326    1,499,061     124,667    13,291    111,381
     80-90          23,452        59,041       1,989,733      4,806        115,665        164,979       344,075    1,375,178     115,407    11,061    104,346
    90-100          18,188        46,876       1,724,181      4,489         92,725        130,737       289,184    1,218,539     103,049     9,084     93,966
   100-250          67,378       178,585       9,548,401     35,410        355,957        556,864     1,460,225    7,268,536     629,134    40,954    588,179
   250-500           9,661        26,414       3,261,179     24,318         50,869        104,105       369,435    2,764,713     245,209    10,544    234,665
     500 +           5,343        14,397      10,131,235    122,677         27,601        204,086       763,816    9,275,883     832,910    52,998    779,912



Quintile Distribution

  First 20%        147,844       156,951        -339,849     87,533          5,279        940,859       434,323      264,572      14,890     6,498      9,033
 Second 20%        147,838       220,401       2,077,267      5,435         54,743         68,649       642,412    1,423,528      98,231    31,448     68,603
 Middle 20%        147,843       274,772       4,328,756      7,866        230,995        212,803       881,442    3,085,815     239,463    46,050    194,410
 Fourth 20%        147,846       325,922       7,912,422     16,858        517,915        608,130     1,465,062    5,380,850     438,623    56,888    381,893
  Next 15%         110,882       284,346      10,963,942     29,650        558,493        804,093     1,818,214    7,834,433     664,995    55,964    609,034
   Next 4%          29,568        79,774       6,455,406     35,975        156,979        284,682       873,438    5,229,250     459,593    23,517    436,076
   Top 1%            7,392        20,054      11,040,071    129,826         38,302        228,756       858,600   10,061,715     902,872    55,902    846,970



   Total           739,213     1,362,220      42,438,015    313,144      1,562,705      3,147,970     6,973,492   33,280,163   2,818,667   276,266   2,546,019

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS)                                                                                                         All 2007 Paper returns


AGI Category Distribution
                                                                  Oregon Adjustments                                                                                  Tax as a
                                            Adjusted                                                                                                     Tax as a
  AGI Level      Number of    Number of                                                                       Taxable      Gross                                     Percent of
                                             Gross                  Federal Tax      Other       Deductions                         Credits   Net Tax   Percent of
   ($000)         Returns     Exemptions                Additions                                             Income        Tax                                       Taxable
                                            Income                  Subtraction   Subtractions                                                             AGI
                                                                                                                                                                      Balance

Less than zero       12,605           1.9     -65,866     6,574             20         72,043        9,335          124        11       10          5          NA           3.7
      0-5            92,654           1.0       2,360        40             21            294        2,118        1,028        55       24         34          1.4          3.3
     5-10            70,521           1.1       7,380        26             94            162        3,031        4,693       279      114        174          2.4          3.7
    10-15            57,666           1.4      12,458        37            275            355        4,054        8,386       563      197        380          3.0          4.5
    15-20            54,120           1.7      17,453        41            538            669        5,102       12,177       871      257        625          3.6          5.1
    20-25            47,940           1.8      22,460        45            940            946        4,997       16,051     1,200      292        917          4.1          5.7
    25-30            42,228           1.8      27,444        57          1,403          1,303        5,577       19,587     1,509      309      1,208          4.4          6.2
    30-35            38,287           1.9      32,438        48          1,855          1,601        6,707       23,169     1,819      321      1,504          4.6          6.5
    35-40            33,889           2.0      37,445        61          2,290          2,140        6,937       26,457     2,105      330      1,779          4.8          6.7
    40-45            29,531           2.0      42,447        71          2,730          2,764        7,938       29,449     2,364      349      2,017          4.8          6.9
    45-50            25,420           2.1      47,434       102          3,150          3,325        8,865       32,460     2,625      365      2,261          4.8          7.0
    50-60            44,299           2.2      54,849       121          3,644          4,406       10,166       37,036     3,021      389      2,633          4.8          7.1
    60-70            36,444           2.4      64,822       148          4,231          5,390       11,934       43,688     3,601      422      3,180          4.9          7.3
    70-80            29,587           2.5      74,814       165          4,624          6,483       13,429       50,666     4,214      449      3,765          5.0          7.4
    80-90            23,452           2.5      84,843       205          4,932          7,035       14,671       58,638     4,921      472      4,449          5.2          7.6
   90-100            18,188           2.6      94,798       247          5,098          7,188       15,900       66,997     5,666      499      5,166          5.4          7.7
   100-250           67,378           2.7     141,714       526          5,283          8,265       21,672      107,877     9,337      608      8,730          6.2          8.1
   250-500            9,661           2.7     337,561     2,517          5,265         10,776       38,240      286,173    25,381    1,091     24,290          7.2          8.5
    500 +             5,343           2.7   1,896,170    22,960          5,166         38,197      142,956    1,736,081   155,888    9,919    145,969          7.7          8.4



Quintile Distribution

  First 20%         147,844           1.1      -2,299       592             36          6,364        2,938        1,790       101       44         61          NA           3.4
 Second 20%         147,838           1.5      14,051        37            370            464        4,345        9,629       665      213        464          3.3          4.8
 Middle 20%         147,843           1.9      29,279        53          1,562          1,439        5,962       20,872     1,620      312      1,315          4.5          6.3
 Fourth 20%         147,846           2.2      53,518       114          3,503          4,113        9,909       36,395     2,967      385      2,583          4.8          7.1
  Next 15%          110,882           2.6      98,879       267          5,037          7,252       16,398       70,656     5,997      505      5,493          5.6          7.8
   Next 4%           29,568           2.7     218,324     1,217          5,309          9,628       29,540      176,855    15,544      795     14,748          6.8          8.3
   Top 1%             7,392           2.7   1,493,516    17,563          5,182         30,946      116,153    1,361,163   122,142    7,563    114,579          7.7          8.4



   Total            739,213           1.8     57,410        424          2,114          4,259         9,434     45,021      3,813      374      3,444          6.0          7.7

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS)                                                                                             2007 Full-year returns


Age Category Distribution

                                                                             Oregon Adjustments
                    Number of    Number of      Adjusted Gross
      AGE                                                                      Federal Tax      Other         Deductions   Taxable Income   Gross Tax   Credits   Net Tax
                     Returns     Exemptions         Income       Additions
                                                                               Subtraction   Subtractions

      0 - 14            6,876             403         43,563         392            2,936            1,300         9,320           32,251       2,390        86      2,305
     15 - 19           83,763          29,892        584,384         753           17,532           13,508       151,477          409,354      27,568     4,432     23,294
     20 - 24          161,639         179,331      2,735,981       1,454          131,835           76,837       403,571        2,141,569     162,130    31,799    132,457
     25 - 29          153,669         287,559      4,883,951       3,025          255,274           97,216       768,037        3,805,441     303,882    56,188    252,315
     30 - 34          134,887         341,554      6,460,865       7,932          279,018          118,559     1,137,541        4,993,962     409,890    67,571    346,508
     35 - 39          138,646         398,350      8,417,480      12,293          324,002          153,082     1,529,207        6,534,557     545,121    74,971    473,445
     40 - 44          132,316         378,503      9,042,302      20,971          339,834          175,277     1,574,856        7,115,677     599,042    71,317    529,841
     45 - 49          145,091         373,081     10,637,393      34,312          416,907          219,286     1,779,317        8,451,483     716,102    72,457    645,033
     50 - 54          149,600         334,628     11,864,525      43,189          475,837          283,491     1,842,904        9,506,384     810,379    66,949    744,165
     55 - 59          140,578         276,039     11,239,129      54,440          466,911          351,907     1,809,003        8,906,504     760,011    58,422    702,005
     60 - 64          112,373         204,418      8,919,754      57,414          357,064          550,905     1,627,236        6,712,445     572,411    43,749    528,898
     65 - 69           78,684         138,224      6,872,693      42,101          209,566          862,596     1,255,175        4,822,864     414,590    28,990    385,766
     70 - 74           55,919          95,261      3,459,624      29,253          132,229          649,639       826,955        2,022,670     169,338    18,156    151,300
     75 - 79           45,540          73,866      2,690,165      26,706          100,723          520,319       714,462        1,519,536     127,203    13,502    113,783
     80 - 84           37,879          57,745      1,984,763      30,549           79,714          416,248       539,939        1,080,781      89,922     9,833     80,164
       85+             38,980          53,809      1,944,650      29,288           76,465          443,834       633,562          968,536      80,936     8,032     72,954
    Unknown               695           1,838         13,944          47              312              129         3,204           11,407         860       283        581

     Total          1,617,135     3,224,501       91,795,166     394,119         3,666,159        4,934,134   16,605,768      69,035,422    5,791,775   626,736   5,184,812

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS)                                                                                                             2007 Full-year returns


Age Category Distribution

                                                                   Oregon Adjustments                                                                                    Tax as a
                                              Adjusted                                                                                                      Tax as a
                    Number of    Number of                                                                     Taxable                                                  Percent of
      AGE                                      Gross                 Federal Tax      Other       Deductions               Gross Tax   Credits   Net Tax   Percent of
                     Returns     Exemptions              Additions                                             Income                                                    Taxable
                                              Income                 Subtraction   Subtractions                                                               AGI
                                                                                                                                                                         Income

     0 - 14              6,876          0.1      6,336        57            427            189        1,356        4,690        348        13        335         5.3            7.1
     15 - 19            83,763          0.4      6,977         9            209            161        1,808        4,887        329        53        278         4.0            5.7
     20 - 24           161,639          1.1     16,927         9            816            475        2,497       13,249      1,003       197        820         4.8            6.2
     25 - 29           153,669          1.9     31,782        20          1,661            633        4,998       24,764      1,978       366      1,642         5.2            6.6
     30 - 34           134,887          2.5     47,898        59          2,069            879        8,433       37,023      3,039       501      2,569         5.4            6.9
     35 - 39           138,646          2.9     60,712        89          2,337          1,104       11,030       47,131      3,932       541      3,415         5.6            7.2
     40 - 44           132,316          2.9     68,339       159          2,568          1,325       11,902       53,778      4,527       539      4,004         5.9            7.4
     45 - 49           145,091          2.6     73,315       237          2,873          1,511       12,264       58,250      4,936       499      4,446         6.1            7.6
     50 - 54           149,600          2.2     79,308       289          3,181          1,895       12,319       63,545      5,417       448      4,974         6.3            7.8
     55 - 59           140,578          2.0     79,949       387          3,321          2,503       12,868       63,356      5,406       416      4,994         6.2            7.9
     60 - 64           112,373          1.8     79,376       511          3,178          4,903       14,481       59,734      5,094       389      4,707         5.9            7.9
     65 - 69            78,684          1.8     87,346       535          2,663         10,963       15,952       61,294      5,269       368      4,903         5.6            8.0
     70 - 74            55,919          1.7     61,869       523          2,365         11,618       14,788       36,171      3,028       325      2,706         4.4            7.5
     75 - 79            45,540          1.6     59,073       586          2,212         11,426       15,689       33,367      2,793       297      2,499         4.2            7.5
     80 - 84            37,879          1.5     52,398       807          2,104         10,989       14,254       28,533      2,374       260      2,116         4.0            7.4
      85+               38,980          1.4     49,888       751          1,962         11,386       16,254       24,847      2,076       206      1,872         3.8            7.5
    Unknown                695          2.6     20,064        68            449            186        4,610       16,414      1,238       407        836         4.2            5.1

     Total           1,617,135          2.0     56,764       244          2,267          3,051       10,269       42,690      3,582       388      3,206         5.6            7.5

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE C: DISTRIBUTION OF RETURNS BY TYPE                                                                                           2007 Full-year returns


Age Category Distribution

                 Number of            Single              Joint             Separate             Head of Household    Qualifying Widow(er)        Itemized
     AGE
                  Returns      Number          %      Number      %      Number        %         Number       %        Number        %         Number        %

   0 - 14            6,876        6,832        99.4        23      0.3         2           0.0         19       0.3           0          0.0       321        4.7
   15 - 19          83,763       81,469        97.3       553      0.7       126           0.2      1,615       1.9           0          0.0       713        0.9
   20 - 24         161,639      132,470        82.0    12,673      7.8     1,436           0.9     15,050       9.3          10          0.0     8,624        5.3
   25 - 29         153,669       88,194        57.4    38,796     25.2     2,306           1.5     24,358      15.9          15          0.0    35,080       22.8
   30 - 34         134,887       50,506        37.4    57,195     42.4     2,360           1.7     24,782      18.4          44          0.0    56,983       42.2
   35 - 39         138,646       40,712        29.4    68,450     49.4     2,475           1.8     26,925      19.4          84          0.1    74,545       53.8
   40 - 44         132,316       37,047        28.0    67,375     50.9     2,464           1.9     25,305      19.1         125          0.1    78,276       59.2
   45 - 49         145,091       45,036        31.0    74,779     51.5     2,884           2.0     22,220      15.3         172          0.1    90,477       62.4
   50 - 54         149,600       50,663        33.9    81,129     54.2     2,673           1.8     14,968      10.0         167          0.1    99,620       66.6
   55 - 59         140,578       50,559        36.0    79,423     56.5     2,380           1.7      8,107       5.8         109          0.1    97,741       69.5
   60 - 64         112,373       40,680        36.2    66,587     59.3     1,538           1.4      3,524       3.1          44          0.0    82,794       73.7
   65 - 69          78,684       27,751        35.3    48,475     61.6       824           1.0      1,605       2.0          29          0.0    59,714       75.9
   70 - 74          55,919       20,647        36.9    33,940     60.7       449           0.8        862       1.5          21          0.0    42,959       76.8
   75 - 79          45,540       19,706        43.3    24,964     54.8       334           0.7        518       1.1          18          0.0    34,760       76.3
   80 - 84          37,879       20,118        53.1    17,111     45.2       273           0.7        369       1.0           8          0.0    28,553       75.4
    85+             38,980       27,163        69.7    11,176     28.7       308           0.8        325       0.8           8          0.0    28,798       73.9
  Unknown              695          298        42.9       177     25.5        11           1.6        209      30.1           0          0.0        90       12.9

   Total         1,617,135      739,851        45.8   682,826     42.2    22,843           1.4    170,761      10.6         854          0.1   820,048       50.7


Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE D: SOURCES OF ADJUSTED GROSS INCOME (THOUSANDS OF DOLLARS)                                                                                          2007 Full-year returns


Age Category Distribution

                                                                       Taxable
                     Number of    Adjusted Gross   Wages,                             Business                         Taxable      Schedule E    Farm       All Other
      AGE                                                             Dividends                        Capital Gains                                                      Adjustments
                      Returns         Income     Salaries, Tips
                                                                     and Interest
                                                                                       Income                          Pensions      Income1     Income      Income2


      0 - 14             6,876            43,563            6,804        12,439             521              17,730           956        4,184         36        1,104           210
     15 - 19            83,763           584,384          513,422        22,450           3,861              31,640         2,448        7,819        241        5,616         3,113
     20 - 24           161,639         2,735,981        2,593,623        29,647          32,243              49,657         8,402       14,098       -796       40,388        31,281
     25 - 29           153,669         4,883,951        4,582,032        39,203         113,149              74,782        26,897       33,414     -2,433       82,160        65,251
     30 - 34           134,887         6,460,865        5,753,662        63,758         208,960             184,885        56,434      166,051     -6,830      121,776        87,830
     35 - 39           138,646         8,417,480        7,179,806       125,520         305,895             303,862        92,539      380,295    -10,633      165,241       125,045
     40 - 44           132,316         9,042,302        7,407,400       191,352         353,418             471,694       124,238      482,071    -16,492      177,168       148,545
     45 - 49           145,091        10,637,394        8,279,754       323,660         449,608             739,201       186,071      698,982    -29,501      193,991       204,373
     50 - 54           149,600        11,864,525        8,629,312       466,497         516,831           1,083,082       338,097      898,210    -28,014      224,186       263,678
     55 - 59           140,578        11,239,129        7,258,978       616,901         560,240           1,158,815       886,368      885,952    -41,773      189,808       276,161
     60 - 64           112,373         8,919,754        4,211,746       640,391         396,759           1,301,325     1,810,925      601,752    -44,347      210,519       209,315
     65 - 69            78,684         6,872,693        1,382,652       763,285         149,830           2,219,214     2,108,788      340,461    -32,898       30,093        88,733
     70 - 74            55,919         3,459,624          424,079       458,784          54,438             655,064     1,672,966      237,780    -22,453       13,787        34,822
     75 - 79            45,540         2,690,165          169,409       483,984          12,715             542,027     1,291,457      209,386    -10,770        9,271        17,314
     80 - 84            37,879         1,984,763           54,250       475,680          11,929             372,577       952,804      126,176     -6,017        4,487         7,122
       85+              38,980         1,944,650           28,582       586,517           3,146             429,108       808,042       77,602     12,397        3,289         4,032
    Unknown                695            13,944           11,283           864             347               1,435           348          106       -388           54           103

     Total           1,617,135        91,795,167      58,486,794      5,300,930       3,173,890           9,636,098    10,367,781    5,164,338   -240,672     1,472,938     1,566,929
1
Schedule E income includes: rental real estate, royalties, partnerships, S corporations, and trusts.
2
All other income includes: taxable state income tax refunds, alimony received, unemployment compensation, and other income.

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE I: OREGON CREDITS (THOUSANDS OF DOLLARS)                                                                                                                        2007 Full-year returns


Age Category Distribution
                                                                                    NONREFUNDABLE CREDITS                                                         REFUNDABLE CREDITS
                                                                                Child and                                                                                Working
                       Number of                    Exemption     Retirement                 Elderly or     Political     Tax Paid to                    1   Earned                    Mobile Home
         AGE                        Total Credits                               Dependent                                                Other Credits                  Family Child
                        Returns                      Credits       Income                    Disabled     Contributions   Other States                       Income                    Park Closure
                                                                                  Care                                                                                     Care

         0 - 14             6,876            86             47             2             0           0              0               0               1              32             5              0
        15 - 19            83,763         4,432          3,980           240            41           0             20               0              22              79            49              1
        20 - 24           161,639        31,799         26,297         2,153         1,889           0            697               0              93             390           276              2
        25 - 29           153,669        56,188         43,095         3,646         5,582           0          1,961               0             189             746           962              6
        30 - 34           134,887        67,571         51,710         3,289         5,332           0          2,010               0             290           2,742         2,187             10
        35 - 39           138,646        74,971         60,120         3,221         3,746           0          1,519               0             398           2,859         3,078             30
        40 - 44           132,316        71,317         56,867         2,598         1,984           1            872               0             459           3,986         4,514             36
        45 - 49           145,091        72,457         55,861         2,011           938           3            410               0             616           4,693         7,880             45
        50 - 54           149,600        66,949         49,931         1,187           286           8            157               0             862           4,174        10,274             70
        55 - 59           140,578        58,422         40,907           607           112          25             55               1             958           5,044        10,613            100
        60 - 64           112,373        43,749         29,076           305            32         305             18               0             752           3,950         9,226             85
        65 - 69            78,684        28,990         17,578           120            12         172              4              10             457           3,626         6,917             95
        70 - 74            55,919        18,156         11,480            47             3         108              1               3             308           2,317         3,792             95
        75 - 79            45,540        13,502          8,644            16             0          97              1               2             248             707         3,712             75
        80 - 84            37,879         9,833          6,649             6             1          85              1               2             186             694         2,129             80
          85+              38,980         8,032          5,744             3             1          72              0               1             123           1,063           976             50
       Unknown                695           283            266             5             1           0              3               0               0               7             0              0

        Total             1,617,135         626,736     468,252        19,457       19,963         876          7,729              19           5,960          37,108        66,591            781
1
    Other Credits includes Claim of Right Income Repayments Refundable Credit

Oregon Department of Revenue
2007 Personal Income Tax Statistics
         Quintile Groups for Part-Year Resident and
                    Nonresident Returns
The following two tables summarize Oregon adjusted gross income and tax by Oregon income range for
part-year resident returns and nonresident returns.
The tables below show the AGI levels for each quintile group provided in the detailed tables.


                                    Part-Year Resident Returns
                               Quintile Group                    AGI Range

                                  First 20%                    Less than $3,741

                                 Second 20%                    $3,742 - $8,711

                                 Middle 20%                    $8,712 - $16,796

                                 Fourth 20%                   $16,797 - $34,322

                                  Next 15%                    $34,323 - $83,982

                                   Next 4%                   $83,983 - $185,543

                                   Top 1%                        $185,544 +


                                         Nonresident Returns
                               Quintile Group                    AGI Range

                                  First 20%                    Less than $1,751

                                 Second 20%                    $1,752 - $8,250

                                 Middle 20%                    $8,251 - $23,690

                                 Fourth 20%                   $23,691 - $49,601

                                  Next 15%                   $49,602 - $102,922

                                   Next 4%                   $102,923 - $278,351

                                   Top 1%                        $278,352 +
Resident and
ns
 tax by Oregon income range for both

n the detailed tables.


ns
ange

 $3,741

$8,711

$16,796

$34,322

$83,982

$185,543

44 +




ange

 $1,751

$8,250

$23,690

$49,601

$102,922

$278,351

52 +
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS)                                                                            All 2007 Part-year returns


AGI Category Distribution
                                                                        Oregon Adjustments
  AGI Level      Number of    Number of          Adjusted                                                           Taxable
                                                                          Federal Tax      Other       Deductions               Gross Tax   Credits   Net Tax
   ($000)         Returns     Exemptions       Gross Income   Additions                                             Income
                                                                          Subtraction   Subtractions

Less than zero        1,502            2,783       -40,566         127              0           391             6         23           2          2         2
       0-5           17,418           24,014        42,254         359          1,024         2,874        13,609     28,408       1,893        707     1,253
      5-10           13,399           20,961        98,321         314          3,240         3,490        20,655     72,904       5,150      1,592     3,680
     10-15            9,218           15,541       113,900         252          5,085         3,612        19,709     86,979       6,523      1,538     5,088
     15-20            6,377           11,646       110,694         500          5,782         3,543        17,619     84,821       6,572      1,231     5,383
     20-25            4,851            9,388       108,530         233          6,229         3,418        17,184     82,321       6,520      1,052     5,495
     25-30            3,574            7,246        98,084         226          5,953         3,146        15,168     74,280       5,998        819     5,185
     30-35            2,803            5,840        90,958         283          5,669         2,893        14,147     68,690       5,608        689     4,926
     35-40            2,171            4,762        81,251          93          5,068         2,875        12,460     61,020       5,002        567     4,437
     40-45            1,756            3,776        74,484         207          4,719         2,055        11,333     56,715       4,691        462     4,231
     45-50            1,507            3,475        71,488         259          4,276         2,108        11,128     54,292       4,500        409     4,091
     50-60            2,173            5,197       118,695         416          6,798         3,352        19,114     89,991       7,533        661     6,876
     60-70            1,525            3,863        98,729         423          5,198         2,848        15,428     75,748       6,394        505     5,889
     70-80            1,148            2,877        85,902         183          4,245         1,884        13,075     66,924       5,701        401     5,299
     80-90              836            2,146        70,896         406          3,206         1,481        10,528     56,100       4,768        330     4,437
    90-100              600            1,556        56,884         262          2,330         1,266         8,225     45,412       3,907        264     3,643
   100-250            2,157            5,852       304,586       1,446          8,558         5,359        39,973    252,187      21,956        978    20,977
   250-500              273              769        89,899       1,013          1,112         1,280         9,088     79,430       6,995        161     6,834
     500 +              155              434       213,174       2,276            651         2,941        12,895    198,958      17,780        524    17,256



Quintile Distribution

  First 20%          14,686           20,695       -16,778         431           550          2,213         8,754     15,463       1,022        388       676
 Second 20%          14,690           22,317        89,321         296         2,686          3,663        20,054     65,201       4,523      1,499     3,144
 Middle 20%          14,689           24,813       181,493         611         8,101          5,806        31,437    138,613      10,400      2,430     8,125
 Fourth 20%          14,690           28,729       354,727         939        20,822         11,294        55,825    268,940      21,484      3,207    18,335
  Next 15%           11,016           25,687       572,532       1,959        32,437         16,067        88,843    437,701      36,579      3,246    33,341
   Next 4%            2,938            7,841       338,886       1,497        11,534          6,716        47,413    274,848      23,772      1,252    22,520
   Top 1%               734            2,044       367,982       3,547         3,013          5,058        29,019    334,437      29,712        868    28,844



    Total            73,443       132,126        1,888,164       9,279        79,142         50,817       281,346   1,535,203    127,492     12,891   114,984

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS)                                                                                                            All 2007 Part-year returns


AGI Category Distribution

                                                                       Oregon Adjustments                                                                                     Tax as a
                                                                                                                                                                 Tax as a
  AGI Level      Number of    Number of       Adjusted                                                             Taxable                                                   Percent of
                                                                         Federal Tax      Other       Deductions               Gross Tax   Credits   Net Tax    Percent of
   ($000)         Returns     Exemptions    Gross Income   Additions                                               Income                                                     Taxable
                                                                         Subtraction   Subtractions                                                                AGI
                                                                                                                                                                              Balance

Less than zero        1,502           1.9       -27,008          85                0           260             4          15          1          1          1         NA           7.2
       0-5           17,418           1.4         2,426          21               59           165           781       1,631        109         41         72         3.0          4.4
      5-10           13,399           1.6         7,338          24              242           261         1,542       5,441        384        119        275         3.7          5.0
     10-15            9,218           1.7        12,356          27              552           392         2,138       9,436        708        167        552         4.5          5.9
     15-20            6,377           1.8        17,358          78              907           556         2,763      13,301      1,031        193        844         4.9          6.3
     20-25            4,851           1.9        22,373          48            1,284           705         3,542      16,970      1,344        217      1,133         5.1          6.7
     25-30            3,574           2.0        27,444          63            1,666           880         4,244      20,783      1,678        229      1,451         5.3          7.0
     30-35            2,803           2.1        32,450         101            2,022         1,032         5,047      24,506      2,001        246      1,758         5.4          7.2
     35-40            2,171           2.2        37,425          43            2,334         1,324         5,739      28,107      2,304        261      2,044         5.5          7.3
     40-45            1,756           2.2        42,417         118            2,687         1,170         6,454      32,298      2,671        263      2,410         5.7          7.5
     45-50            1,507           2.3        47,437         172            2,837         1,399         7,384      36,027      2,986        272      2,715         5.7          7.5
     50-60            2,173           2.4        54,623         192            3,128         1,542         8,796      41,413      3,467        304      3,164         5.8          7.6
     60-70            1,525           2.5        64,740         277            3,409         1,868        10,117      49,671      4,193        331      3,862         6.0          7.8
     70-80            1,148           2.5        74,828         160            3,698         1,641        11,389      58,296      4,966        350      4,616         6.2          7.9
     80-90              836           2.6        84,804         485            3,835         1,772        12,593      67,105      5,703        395      5,308         6.3          7.9
    90-100              600           2.6        94,807         437            3,883         2,111        13,709      75,687      6,512        440      6,072         6.4          8.0
   100-250            2,157           2.7       141,208         671            3,968         2,485        18,532     116,916     10,179        454      9,725         6.9          8.3
   250-500              273           2.8       329,302       3,711            4,075         4,690        33,290     290,951     25,624        591     25,033         7.6          8.6
     500 +              155           2.8     1,375,318      14,682            4,199        18,975        83,195   1,283,600    114,712      3,381    111,331         8.1          8.7



Quintile Distribution

  First 20%          14,686           1.4        -1,142          29               37           151           596      1,053          70         26         46         NA           4.4
 Second 20%          14,690           1.5         6,080          20              183           249         1,365      4,439         308        102        214         3.5          4.8
 Middle 20%          14,689           1.7        12,356          42              552           395         2,140      9,437         708        166        553         4.5          5.9
 Fourth 20%          14,690           2.0        24,148          64            1,417           769         3,800     18,308       1,463        218      1,248         5.2          6.8
  Next 15%           11,016           2.3        51,973         178            2,945         1,459         8,065     39,733       3,321        295      3,027         5.8          7.6
   Next 4%            2,938           2.7       115,346         510            3,926         2,286        16,138     93,550       8,091        426      7,665         6.6          8.2
   Top 1%               734           2.8       501,338       4,832            4,106         6,891        39,536    455,636      40,479      1,183     39,296         7.8          8.6



    Total            73,443           1.8        25,709         126            1,078           692         3,831      20,903      1,736        176      1,566         6.1          7.5

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE A: TOTAL INCOME AND TAX (THOUSANDS OF DOLLARS)                                                                            All 2007 Nonresident returns


AGI Category Distribution
                                                                          Oregon Adjustments
  AGI Level      Number of    Number of        Adjusted Gross                                                         Taxable
                                                                            Federal Tax      Other       Deductions                Gross Tax   Credits   Net Tax
   ($000)         Returns     Exemptions           Income       Additions                                             Income
                                                                            Subtraction   Subtractions

Less than zero        7,688           17,444        -352,259     76,677             16        899,817           211       1,135          98         78        26
       0-5           38,711           74,449          67,769      4,186          2,092         26,400        31,883      47,098       2,486        945     1,600
      5-10           15,995           32,291         116,030        510          3,885          4,489        32,573      82,167       4,603      1,586     3,132
     10-15           10,390           22,516         128,410        318          4,854          5,326        29,540      92,964       5,869      1,771     4,210
     15-20            8,360           18,894         145,682        168          5,860          6,880        32,119     105,964       7,157      1,879     5,358
     20-25            7,355           17,185         165,018        114          7,317          8,109        32,949     121,127       8,657      1,974     6,739
     25-30            6,545           15,487         179,598        209          8,705          6,018        34,420     132,722       9,886      1,942     7,983
     30-35            6,063           14,967         196,664        157          9,893          6,067        58,881     145,372      11,116      1,939     9,199
     35-40            5,497           13,713         205,953        240         11,042          5,230        39,370     152,091      11,880      1,856    10,043
     40-45            5,011           12,742         212,706        129         11,531          5,762        41,264     155,959      12,363      1,785    10,581
     45-50            4,316           11,297         204,763         79         11,103          4,119        39,027     151,272      12,132      1,673    10,461
     50-60            7,054           19,107         386,504        328         20,685          9,927        72,741     285,755      23,257      2,828    20,430
     60-70            5,300           14,893         343,263        575         17,232          8,120        62,069     257,219      21,267      2,456    18,812
     70-80            3,784           10,855         282,243        211         13,472          6,801        50,022     212,413      17,743      1,944    15,800
     80-90            2,754            7,977         233,110        230         10,553          5,461        40,177     178,171      15,024      1,590    13,434
    90-100            2,025            5,924         191,896        249          8,037          3,857        30,841     149,521      12,704      1,271    11,433
   100-250            5,996           17,269         836,206      1,540         23,069         21,420       163,519     681,346      59,101      7,162    51,939
   250-500              973            2,650         333,232      1,622          2,906          7,430        34,696     291,794      25,909      3,660    22,250
     500 +              700            1,807       1,185,959      8,202          1,966         35,754        96,281   1,077,193      96,694     20,325    76,369



Quintile Distribution

  First 20%          28,902           59,905        -341,375     80,437            448        921,995        10,446      10,621         660        317       361
 Second 20%          28,909           54,565         131,196        756          4,107          7,146        43,373      89,831       4,784      1,705     3,196
 Middle 20%          28,899           64,071         437,264        747         17,482         20,336        97,044     317,993      21,100      5,704    15,681
 Fourth 20%          28,903           71,548       1,027,413        847         53,440         28,493       218,379     757,659      58,757      9,575    49,277
  Next 15%           21,679           60,901       1,497,905      1,642         72,587         35,166       265,733   1,130,597      93,994     10,534    83,462
   Next 4%            5,780           16,668         851,313      1,815         21,945         22,292       164,626     697,223      60,612      7,599    53,013
   Top 1%             1,445            3,809       1,459,031      9,501          4,212         41,560       122,982   1,317,360     118,040     23,230    94,810



    Total           144,517       331,467          5,062,746     95,745        174,222      1,076,987       922,583   4,321,284     357,947     58,664   299,799

Oregon Department of Revenue
2007 Personal Income Tax Statistics
TABLE B: AVERAGE INCOME AND TAX (DOLLARS)                                                                                                          All 2007 Nonresident returns


AGI Category Distribution

                                                                         Oregon Adjustments                                                                                    Tax as a
                                                                                                                                                                  Tax as a
  AGI Level      Number of    Number of     Adjusted Gross                                                           Taxable                                                  Percent of
                                                                           Federal Tax      Other       Deductions               Gross Tax   Credits   Net Tax   Percent of
   ($000)         Returns     Exemptions        Income       Additions                                               Income                                                    Taxable
                                                                           Subtraction   Subtractions                                                               AGI
                                                                                                                                                                               Balance

Less than zero        7,688           2.3         -45,819       9,974                2        117,042           28         148         13         10         3         NA           2.3
       0-5           38,711           1.9           1,751         108               54            682          824       1,217         64         24        41         2.4          3.4
      5-10           15,995           2.0           7,254          32              243            281        2,036       5,137        288         99       196         2.7          3.8
     10-15           10,390           2.2          12,359          31              467            513        2,843       8,948        565        171       405         3.3          4.5
     15-20            8,360           2.3          17,426          20              701            823        3,842      12,675        856        225       641         3.7          5.1
     20-25            7,355           2.3          22,436          16              995          1,103        4,480      16,469      1,177        269       916         4.1          5.6
     25-30            6,545           2.4          27,440          32            1,330            920        5,259      20,278      1,511        297     1,220         4.4          6.0
     30-35            6,063           2.5          32,437          26            1,632          1,001        9,712      23,977      1,833        320     1,517         4.7          6.3
     35-40            5,497           2.5          37,467          44            2,009            951        7,162      27,668      2,161        338     1,827         4.9          6.6
     40-45            5,011           2.5          42,448          26            2,301          1,150        8,235      31,123      2,467        356     2,112         5.0          6.8
     45-50            4,316           2.6          47,443          18            2,573            954        9,042      35,049      2,811        388     2,424         5.1          6.9
     50-60            7,054           2.7          54,792          47            2,932          1,407       10,312      40,510      3,297        401     2,896         5.3          7.1
     60-70            5,300           2.8          64,767         109            3,251          1,532       11,711      48,532      4,013        463     3,550         5.5          7.3
     70-80            3,784           2.9          74,589          56            3,560          1,797       13,220      56,135      4,689        514     4,175         5.6          7.4
     80-90            2,754           2.9          84,644          84            3,832          1,983       14,589      64,695      5,456        577     4,878         5.8          7.5
    90-100            2,025           2.9          94,763         123            3,969          1,905       15,230      73,838      6,273        628     5,646         6.0          7.6
   100-250            5,996           2.9         139,461         257            3,847          3,572       27,271     113,634      9,857      1,195     8,662         6.2          7.6
   250-500              973           2.7         342,479       1,667            2,987          7,636       35,658     299,891     26,628      3,761    22,867         6.7          7.6
     500 +              700           2.6       1,694,227      11,717            2,809         51,077      137,544   1,538,847    138,134     29,035   109,099         6.4          7.1



Quintile Distribution

  First 20%          28,902           2.1         -11,812       2,783               16         31,901          361        368          23         11        13         NA           3.4
 Second 20%          28,909           1.9           4,538          26              142            247        1,500      3,107         166         59       111         2.4          3.6
 Middle 20%          28,899           2.2          15,131          26              605            704        3,358     11,004         730        197       543         3.6          4.9
 Fourth 20%          28,903           2.5          35,547          29            1,849            986        7,556     26,214       2,033        331     1,705         4.8          6.5
  Next 15%           21,679           2.8          69,095          76            3,348          1,622       12,258     52,152       4,336        486     3,850         5.6          7.4
   Next 4%            5,780           2.9         147,286         314            3,797          3,857       28,482    120,627      10,487      1,315     9,172         6.2          7.6
   Top 1%             1,445           2.6       1,009,710       6,575            2,915         28,761       85,109    911,668      81,689     16,076    65,612         6.5          7.2



    Total           144,517           2.3          35,032         663            1,206          7,452        6,384      29,902      2,477        406     2,075         5.9          6.9

Oregon Department of Revenue
2007 Personal Income Tax Statistics

								
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